9 -10 Scenario Analysis and Break-Even Analysis for Business Planning

This lecture introduces scenario analysis as a strategic tool for evaluating how different future conditions may affect business performance. It focuses on uncertainty, resilience, and decision-making, showing how companies can build optimistic, realistic, and pessimistic scenarios. The lecture also examines Break-Even Analysis as a support tool for scenario planning, explaining how changes in fixed costs, variable costs, prices, and sales volumes influence profitability and the break-even point. Practical applications in Excel are used to simulate scenarios and support business planning decisions.